DOCSLIB.ORG

Tampon Tax Fund 2020/21 - Guidance for Applicants

Total Page：16

File Type：pdf, Size：1020Kb

Download full-text PDF Read full-text
Tampon Tax Fund 2020/21 - Guidance for Applicants Tampon Tax Fund 2020/21 - Guidance for Applicants Introduction The purpose of the Tampon Tax Fund is to allocate the funds generated from the VAT on sanitary products to projects that improve the lives of disadvantaged women and girls. The fund was announced by the then Chancellor during the 2015 Autumn Statement: “There are many great charities that work to ​ support vulnerable women. And my Honourable Friend, the new Member for Colchester, has proposed to me a brilliant way to give them more help. 300,000 people have signed a petition arguing that no VAT should be charged on sanitary products. We already charge the lowest 5% rate allowable under European law and we’re committed to getting the EU rules changed. Until that happens, I’m going to use the £15 million a year raised from the Tampon Tax to fund women’s health and support charities”. The launch of this round of funding demonstrates the Government’s continued commitment to ensuring that the VAT received from sanitary products is used to support vulnerable and underrepresented women and girls. This guide introduces the next round of Tampon Tax Funding and provides details of how to apply. The 2020/21 round of Tampon Tax Funding is inviting charitable, benevolent and philanthropic organisations from across the United Kingdom to bid into one of three categories: violence against women and girls, young women’s mental health and well being, and a general programme. The criteria for each category can be found below. We particularly, but not exclusively, welcome applications from Women's Specialist Charities and organisations whose projects include making onward grants to Women's Specialist Charities. Applications should be for £1 million or more and be from organisations that can deliver impact across ​ their chosen category and across multiple regions in one or more of England, Scotland, Wales and Northern Ireland. Please note that the £15million total fund is allocated between each administration using the Barnett Formula as a guide. Wales is allocated £905,000, Northern Ireland is allocated £530,000, Scotland is allocated £1,570,000 and England £11,995,000. As the minimum application amount is £1million, neither Wales nor Northern Ireland have sufficient allocation to have a project which is delivered wholly and exclusively within their administrations. Therefore funding allocation for Wales and Northern Ireland will be made within UK wide projects, largely through projects making onward grants. Please do ​ not submit applications for projects which deliver wholly and exclusively in either Northern Ireland or Wales. Applications are welcomed from individual organisations or formal consortia with an identified lead organisation. We are particularly interested in receiving applications from organisations whose projects include (as a way of utilising existing expertise in the sector, increasing geographical reach, and improving impact) making onward grants to other charitable organisations. We welcome applications which aim to use Tampon Tax Funding to leverage additional resources, and therefore include an element of match funding. Notes: ● this fund is open to charitable, benevolent and philanthropic organisations from across the United Kingdom; ● grants may be for 1 or 2 year projects; th ● all activities must be concluded and funds must be spent by 30 ​ June 2022; ​ ● the value of the grant requested in each financial year must not represent more than 50% of the applicant organisation’s, or consortia’s collective, annual income for that financial year; ● Applications must include details of arrangements for safeguarding children and vulnerable adults as part of their planned activities. Successful applicants will be informed in Summer 2020. We expect individual grant agreements will be finalised with successful applicants by Summer 2020. Exact timing will vary on a case-by-case basis. Application details: ● the deadline for applications is midnight on Sunday 7th June 2020; ​ ​ ​ ​ ● all applicants should answer all questions on the application form; ● completed applications should be submitted via [email protected]; ​ ​ ● all applications received by the closing date will be assessed following the closing date; ● any applications received after the closing date will not be assessed; ● all available information and guidance relating to this round of funding is contained within this document and the application form; ● as the application process is competitive, the Tampon Tax Fund team are not able to answer individual questions or respond to requests for support in completing the application. Coronavirus (COVID19) Update We welcome organisations applying to this round of funding to include activities that seek to address the consequences of Covid-19 for disadvantaged women and girls. Please refer to the following guidance and choose what you feel to be the most relevant of the existing categories (below). To note, in light of Covid-19 we have extended the Tampon Tax Fund application period to offer applicants more time to develop their bids. The deadline is now midnight on Sunday 7th June 2020. Criteria for categories of funding Overall, the Tampon Tax Fund aims to support projects that improve the lives of vulnerable and disadvantaged women and girls across the United Kingdom. Applicants are invited to focus project activities on one of three broad categories: ● Violence against Women and Girls; ● Young Women’s Mental Health and Well Being; ● General Programme (for which we have identified a number of sub-themes). All applications, regardless of the category applied for, will be assessed against the following criteria: Need: Applications must provide evidence of a clear need for the project activities, and demonstration ​ of how the specific project activities are a suitable mechanism for overcoming the issues identified; Ability to Deliver: Applications must demonstrate the organisation’s capability and capacity to deliver ​ the project, including through evidence of sufficient specialist expertise as well as through outlining a clear project plan. Successful shortlisted organisations will be asked to demonstrate how they will (and how they will support their onward grantees to) take into account, where relevant, the commercial principles outlined in Managing Public Money, including fairness, integrity, honesty, impartiality and ​ ​ objectivity and how procurement of any commercial services, as far as possible and proportionate to outcomes, will follow the principles of public procurement regulations. Evaluation: Applications must provide plans for robust evaluation of the project, including the level and ​ number of outputs and outcomes to be measured; Partnership: We are particularly interested in proposals that involve partnership working. Please note: ​ where applications are made by a consortia evidence of partnership arrangements must be provided. Sustainability Bids must outline the long-term sustainability of project activities, demonstrating that the impact of the project will last beyond Tampon Tax Funding. This year, we are inviting applicants to explain how they would use up to 10% of their grant funding to improve the sustainability of their organisations (at least 90% of grant funding must be used to deliver frontline services). Applicants for projects which include making onward grants to small and medium sized charities are also ​ ​ encouraged to include a ‘sustainability’ element in the criteria for these onward grants. Onward grantees who are applying for up to £100,000 should be able to bid for up to 25% of their funding on sustainability and those applying for more than £100,000 should be able to bid for 10% of their funding on sustainability. This funding could be used, for example, to: ● Upskill existing staff, improve functions such as IT, Marketing or fundraising, or to employ a business development expert to develop an improved operating and strategic model; ● Access support to build strategic thinking within their organisation ● Improve impact assessment; ● Improve internal systems, processes and policies, most commonly in marketing, finance and IT; and ● Access support to improve the financial position of their organisation, particularly to develop new funding streams and/or diversify income. Any activities included in the bid for funding must be additional to current business development activity your organisation is undertaking and may not be used for core funding. This part of the application form will also be assessed. If you are an organisation applying for direct funding (and will therefore not be making any onward grant funding) then your application should explain clearly: ● What activities are required to improve sustainability and how much these activities will cost; ● What evidence you have of the need for your organisation to undertake these activities (you may find it useful to use the National Lottery Community Fund VCSE diagnostic Strength Checker - details below); ● What evidence you have that undertaking these activities will improve the sustainability of your organisation; and ● What the planned outcome of these activities would be. If you are an organisation applying for funding that will be used to make onward grants then your application should explain clearly: ● How you will use the funding to support the sustainability of the organisations you will make onward grants to, including information about the process for them to access the funding and how you will assess need. Applicants may find it useful
Load more

Recommended publications
  • Pink Is the New Tax
    Humboldt State University Digital Commons @ Humboldt State University Communication Senior Capstones Senior Projects Fall 2020 Pink Is The New Tax Eliana Burns Humboldt State University, [email protected] Follow this and additional works at: https://digitalcommons.humboldt.edu/senior_comm Part of the Communication Commons Recommended Citation Burns, Eliana, "Pink Is The New Tax" (2020). Communication Senior Capstones. 1. https://digitalcommons.humboldt.edu/senior_comm/1 This Dissertation/Thesis is brought to you for free and open access by the Senior Projects at Digital Commons @ Humboldt State University. It has been accepted for inclusion in Communication Senior Capstones by an authorized administrator of Digital Commons @ Humboldt State University. For more information, please contact [email protected]. Eliana Burns Humboldt State University 2020 Department of Communications Pink Is The New Tax 1 Historically women in America have made colossal advances that have proven they are just as capable as men. Women had fought and continued to challenge the system since 1919 with the 19th Amendment giving them a right to vote. However, even with this crucial progression, womens’ oppression can be found all around us only in much more subtle ways such as “ the pink tax”. As of 2020 there are currently no federal laws to outlaw companies from charging different prices depending on which gender they are meant to be marketed to. This rhetorical analysis will first address the concept of gendered products, how the tax benefits from these products, and why gendering of products reinforce gender discrimination and stereotypes. A brief explanation as to why the tax is nicknamed “the tampon tax” is included.
    [Show full text]
  • Why Menstrual Hygiene Products Should Be Provided for Free in Restrooms
    University of Miami Law Review Volume 73 Number 1 Fall 2018 Article 10 10-30-2018 The Bring Your Own Tampon Policy: Why Menstrual Hygiene Products Should Be Provided for Free in Restrooms Elizabeth Montano Follow this and additional works at: https://repository.law.miami.edu/umlr Part of the Human Rights Law Commons Recommended Citation Elizabeth Montano, The Bring Your Own Tampon Policy: Why Menstrual Hygiene Products Should Be Provided for Free in Restrooms, 73 U. Miami L. Rev. 370 (2018) Available at: https://repository.law.miami.edu/umlr/vol73/iss1/10 This Note is brought to you for free and open access by the Journals at University of Miami School of Law Institutional Repository. It has been accepted for inclusion in University of Miami Law Review by an authorized editor of University of Miami School of Law Institutional Repository. For more information, please contact [email protected]. The Bring Your Own Tampon Policy: Why Menstrual Hygiene Products Should Be Provided for Free in Restrooms ELIZABETH MONTANO* Like toilet paper, menstrual hygiene products,1 such as tampons and pads, are necessities for managing natural and unavoidable bodily functions. However, menstrual hygiene products widely receive separate treatment in restrooms across the globe. While it would be absurd today to carry a roll of toilet paper at all times, it is considered necessary and common sense for all menstruators to carry menstrual hy- giene products at all times, for approximately forty years, in case of an emergency. This is the “Bring Your Own * Editor-in-Chief, University of Miami Law Review, Volume 73; J.D.
    [Show full text]
  • Menstrual Justice
    Menstrual Justice Margaret E. Johnson* Menstrual injustice is the oppression of menstruators, women, girls, transgender men and boys, and nonbinary persons, simply because they * Copyright © 2019 Margaret E. Johnson. Professor of Law, Co-Director, Center on Applied Feminism, Director, Bronfein Family Law Clinic, University of Baltimore School of Law. My clinic students and I have worked with the Reproductive Justice Coalition on legislative advocacy for reproductive health care policies and free access to menstrual products for incarcerated persons since fall 2016. In 2018, two bills became law in Maryland requiring reproductive health care policies in the correctional facilities as well as free access to products. Maryland HB 787/SB629 (reproductive health care policies) and HB 797/SB 598 (menstrual products). I want to thank the Coalition members and my students who worked so hard on these important laws and are currently working on their implementation and continued reforms. I also want to thank the following persons who reviewed and provided important feedback on drafts and presentations of this Article: Professors Michele Gilman, Shanta Trivedi, Virginia Rowthorn, Nadia Sam-Agudu, MD, Audrey McFarlane, Lauren Bartlett, Carolyn Grose, Claire Donohue, Phyllis Goldfarb, Tanya Cooper, Sherley Cruz, Naomi Mann, Dr. Nadia Sam-Agudu, Marcia Zug, Courtney Cross, and Sabrina Balgamwalla. I want to thank Amy Fettig for alerting me to the breadth of this issue. I also want to thank Bridget Crawford, Marcy Karin, Laura Strausfeld, and Emily Gold Waldman for collaborating and thinking about issues relating to periods and menstruation. And I am indebted to Max Johnson-Fraidin for his insight into the various critical legal theories discussed in this Article and Maya Johnson-Fraidin for her work on menstrual justice legislative advocacy.
    [Show full text]
  • The Palgrave Handbook of Critical Menstruation Studies Chris Bobel · Inga T
    The Palgrave Handbook of Critical Menstruation Studies Chris Bobel · Inga T. Winkler · Breanne Fahs · Katie Ann Hasson · Elizabeth Arveda Kissling · Tomi-Ann Roberts Editors The Palgrave Handbook of Critical Menstruation Studies Editors Chris Bobel Inga T. Winkler Department of Women’s, Gender, and Institute for the Study of Human Rights Sexuality Studies Columbia University University of Massachusetts Boston New York, NY, USA Boston, MA, USA Katie Ann Hasson Breanne Fahs Center for Genetics and Society Women and Gender Studies & Social Berkeley, CA, USA and Cultural Analysis Arizona State University Tomi-Ann Roberts Glendale, AZ, USA Department of Psychology Colorado College Elizabeth Arveda Kissling Colorado Springs, CO, USA Women’s & Gender Studies Eastern Washington University Cheney, WA, USA ISBN 978-981-15-0613-0 ISBN 978-981-15-0614-7 (eBook) https://doi.org/10.1007/978-981-15-0614-7 © The Editor(s) (if applicable) and The Author(s) 2020. This book is an open access publication. Open Access This book is licensed under the terms of the Creative Commons Attribution 4.0 International License (http://creativecommons.org/licenses/by/4.0/), which permits use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made. The images or other third party material in this book are included in the book’s Creative Commons license, unless indicated otherwise in a credit line to the material. If material is not included in the book’s Creative Commons license and your intended use is not permitted by statutory regulation or exceeds the permitted use, you will need to obtain permission directly from the copyright holder.
    [Show full text]
  • The Unequal Price of Periods Menstrual Equity in the United States
    The Unequal Price of Periods Menstrual Equity in the United States as allowable budgetary expenses for publicly funded Introduction schools, shelters, or crisis and emergency centers. They are not provided in a consistent or fully accessible On any given day, there are 800,000,000 people on way in correction and detention facilities. Menstrual the planet who are menstruating, of whom at least products are not covered by public health and 500,000,000 lack adequate resources — basic supplies, nutritional benefits programs, nor made uniformly facilities, information, and support — for managing available in schools or workplaces. And in 33 states, their periods.1 menstrual products are not exempt from sales taxes.5 Until very recently this issue had been given little Equity-based arguments — and the term “menstrual consideration in U.S. policies and laws. It is an equity,” coined by author Jennifer Weiss-Wolf — yield omission that affects everyone, but hits hardest the the most powerful narrative for countering the populations for whom access and agency is most inconsistencies and oversights that currently exist compromised: in American law and public policy. Indeed, this is the • For the nearly one in five American teenagers heart of the formal definition of menstrual equity set who live in poverty,2 lack of menstrual products forth in her book, “Periods Gone Public”: and support can lead to lost educational In order to have a fully equitable and opportunity. participatory society, we must have laws and • Those experiencing homelessness report policies that ensure menstrual products are infection caused by using tampons and pads for safe and affordable for everyone who needs longer than recommended or by improvising them.
    [Show full text]
  • Volume 15 (2018) | ISSN 1932-1821 (Print) 1932-1996 (Online) DOI 10.5195/Taxreview.2018.72 |
    Volume 15 (2018) | ISSN 1932-1821 (print) 1932-1996 (online) DOI 10.5195/taxreview.2018.72 | http://taxreview.law.pitt.edu NOTES THANK HEFNER ERECTILE DYSFUNCTION IS A MEDICAL CONDITION: A PERIOD PIECE Gwenyth S. Gamble Jarvi This work is licensed under a Creative Commons Attribution-Noncommercial-No Derivative Works 3.0 United States License. This journal is published by the University Library System of the University of Pittsburgh as part of its D-Scribe Digital Publishing Program, and is cosponsored by the University of Pittsburgh Press. NOTES THANK HEFNER ERECTILE DYSFUNCTION IS A MEDICAL CONDITION: A PERIOD PIECE Gwenyth S. Gamble Jarvi* You actually made it to the bathroom. You finally had a chance to slip away from the memorandum you had been assigned by your managing partner to rush out of your shared office when you felt that tell-tale ache in the pit of your stomach. But it’s not really in your stomach, that’s just the polite word you would use in mixed company, and it’s not so much an ache as what you can only imagine it would feel like if a velociraptor tried to hatch out of your body. You try to hide the brightly wrapped tampon in your hand—because they’re targeted to women you better believe that the amount of pink and purple packaging makes discretion impossible—as you run-walk past the receptionist, though she probably knows exactly what you’re doing, since she’s done the same run-walk before. In fact, almost every other woman in your firm has perfected the run-walk with the tampon or pad scrunched in their fist because pencil skirts don’t have pockets.
    [Show full text]
  • 2017 Legislative Docket National Speech & Debate Tournament Birmingham • Alabama June 18-23, 2017
    NATIONAL CONGRESSIONAL DEBATE 2017 LEGISLATIVE DOCKET NATIONAL SPEECH & DEBATE TOURNAMENT BIRMINGHAM • ALABAMA JUNE 18-23, 2017 National Speech & Debate Association © 2016-2017 • updated 06/15/2017 NATIONAL CONGRESSIONAL DEBATE 2017 LEGISLATIVE DOCKET Preliminary Legislation P-1 � � � � � A Bill to Recognize Hawai’i as a Sovereign Nation P-2 � � � � � A Bill to Provide Reparations P-3 � � � � � The Justice in Pharmaceutical Pricing Act P-4 � � � � � A Bill to End the Tampon Tax P-5 � � � � � A Resolution to Dispose of Spent Nuclear Fuel Under the Ocean Seabed P-6 � � � � � A Bill to Defund Sanctuary Cities P-7 � � � � � A Bill to Sanction Myanmar to Discourage Oppression of the Rohingya Minority P-8 � � � � � A Bill to Set a Statute of Limitations on Welfare Recipients to Minimize Welfare Fraud P-9 � � � � � The Single Payer Healthcare Act P-10 � � � � A Resolution to Reduce the United States Commitment to the War on Drugs P-11 � � � � A Resolution to Form a Kurdish State P-12 � � � � A Resolution to Reduce the Nuclear Arsenal of the United States P-13 � � � � A Bill to Invest in India’s Economy P-14 � � � � A Bill to Halt Arms Sales to Saudi Arabia P-15 � � � � A Resolution to Increase Research Funding into Genetically Modified Organisms P-16 � � � � A Bill to Close the Guantanamo Bay Detention Camp P-17 � � � � A Bill to Pass the Family and Medical Insurance Leave Act P-18 � � � � A Bill to Limit Federal Funding of For-Profit Colleges P-19 � � � � A Bill to Ban Neonicotinoids in Pesticides to Increase Bee Populations P-20 � � � � A Resolution
    [Show full text]
  • “My Period Is Taxing, but It Need Not Be Taxed”
    Volume 11, July 2020 ISSN 2581-5504 “My Period is taxing, but it need not be taxed” *Debasrita Choudhury KLE Society’s Law College, Bangalore **Avik Sarkar KLE Society’s Law College, Bangalore Abstraction Period positivity is the need of the hour and along with that affordable quality hygiene products are to be ensured for every pre-pubescent girl in each corner of the world. Taboos, stigma and lack of awareness regarding the subject has slowed down this process considerably. Religious texts governing the lives of ancient humanity do not help the cause. Neither do the shackling clutches of period poverty in lack of clean water, disposal, waste management and other sanitary requirements. There comes the question of quality in cheaper sanitary products, which maybe an improvement over rags, sawdust, or discarded cloth, but is still not hygienic. Capitalisation of the period movement has only reinstated more gender roles and worked in favour of sexism. Eradication of period poverty has become the essential need. A progressive law to be made in this backdrop is the paid menstrual leave, which is found in countries like Indonesia, South Korea, Japan etc. There are pros and cons to every law passed; while some argue that it would prevent employers from inculcating more female employees in the workforce, others think that this law is of great importance and much awaited. As an alternative solution, menstrual flexibility may be suggested. Then comes the barriers of taxation. The tampon tax, also known as the pink tax is rampant in countries like US and surprisingly, a nation in the grip of taboos and superstitions like India has taken a big step in eradicating tax on menstrual hygiene products.
    [Show full text]
  • The Pink Tax: Gender-Based Pricing Hurts Women's Buying Power
    December 2016 The Pink Tax How Gender-Based Pricing Hurts Women’s Buying Power Much has been written about women as wage-earners, particularly the fact that they typically earn less than men. In 2015, a woman with median earnings working full time, year-round earned only 80 percent of what her male counterpart earned.1 This 20-percent difference is widely known as the “gender pay gap.” For a typical female worker, the pay gap adds up to nearly $10,500 over the course of a year and roughly $500,000 over a lifetime.2 This contributes to higher poverty rates among women. Research has shown that if women were paid the same as comparable men, the poverty rate among working women would be cut in half.3 However, it is less well known that women also are disadvantaged as consumers – frequently paying substantially more than men for similar goods and services. Common products and services marketed to women, ranging from razors and soaps to dry cleaning, often cost more than similar products marketed to men. Manufacturers and retailers may claim that the price difference is due to higher costs for producing women’s products or providing services for women, but there is a great deal of evidence that there are significant price differences for practically identical products. In some cases, the only difference is the color. This markup has become known as the “pink tax.” Despite Challenges, Women’s Earning Power Is Greater than Ever Women’s participation in the paid workforce has increased dramatically since the Equal Pay Act and Civil Rights Act were enacted more than 50 years ago.
    [Show full text]
  • VOICES from LOCKDOWN: One Year On: a Way Forward for Women and Girls
    VOICES FROM LOCKDOWN: One Year On: A way forward for women and girls FULL REPORT MARCH 2021 With thanks to 1 Contents Who we are ......................................................................................................................... 2 Acknowledgements ........................................................................................................... 2 Methodology ....................................................................................................................... 2 Who we heard from ......................................................................................................................................... 4 Timeline of lockdown ....................................................................................................... 5 Introduction ........................................................................................................................ 5 The impact of Covid-19 on women and girls .............................................................. 7 Increase in demand for services ........................................................................................................................ 8 One year on: ...................................................................................................................................................... 8 Increased complexity of need ......................................................................................................................... 10 Increase in unemployment, poverty and destitution
    [Show full text]
  • Tampon Taxes, Discrimination, and Human Rights
    Pace University DigitalCommons@Pace Pace Law Faculty Publications School of Law 2017 Tampon Taxes, Discrimination, and Human Rights Bridget J. Crawford Elisabeth Haub School of Law at Pace University Follow this and additional works at: https://digitalcommons.pace.edu/lawfaculty Part of the Civil Rights and Discrimination Commons, Human Rights Law Commons, Law and Gender Commons, and the Tax Law Commons Recommended Citation Bridget J. Crawford & Carla Spivack, Tampon Taxes, Discrimination, and Human Rights, 2017 Wis. L. Rev. 491, http://digitalcommons.pace.edu/lawfaculty/1070/. This Article is brought to you for free and open access by the School of Law at DigitalCommons@Pace. It has been accepted for inclusion in Pace Law Faculty Publications by an authorized administrator of DigitalCommons@Pace. For more information, please contact [email protected]. TAMPON TAXES, DISCRIMINATION, AND HUMAN RIGHTS BRIDGET J. CRAWFORD* & CARLA SPIVACK** This Article makes two contributions to the study of taxation. First, it argues that the "tampon tax"-an umbrella term to describe sales, VAT, and similar "luxury" taxes imposed on menstrual hygiene products- illustrates how deeply embedded gender is in legal structures such as the tax system that are thought to be neutral. Second, this Article posits that tax reform is an essential tool in achieving both gender equality and human rights. In recent months, activists around the globe have harnessed the power of the Internet to raise awareness of the tampon tax. In response to pressure from constituents, five states and Canada have repealed their tampon tax. Active repeal campaigns are underway in Australia, the UnitedKingdom, and several other countries.
    [Show full text]
  • Who Benefits from Repealing Tampon Taxes? Empirical Evidence from New Jersey Christopher A
    University of Richmond UR Scholarship Repository Law Faculty Publications School of Law 2018 Who Benefits from Repealing Tampon Taxes? Empirical Evidence from New Jersey Christopher A. Cotropia University of Richmond, [email protected] Follow this and additional works at: https://scholarship.richmond.edu/law-faculty-publications Part of the Taxation-State and Local Commons, and the Tax Law Commons Recommended Citation Christopher A. Cotropia & Kyle Rozema, Who Benefits ofr m Repealing Tampon Taxes? Empirical Evidence from New Jersey, 15 J. Empirical Legal Stud. 620 (2018). This Article is brought to you for free and open access by the School of Law at UR Scholarship Repository. It has been accepted for inclusion in Law Faculty Publications by an authorized administrator of UR Scholarship Repository. For more information, please contact [email protected]. Journal of Empirical Legal Studies Volume 15, Issue 3, 620–647, September 2018 Who Benefits from Repealing Tampon Taxes? Empirical Evidence from New Jersey Christopher Cotropia, and Kyle Rozema* Many state and local governments exclude some medical products from the sales tax base, including some that are primarily used by men such as hair growth products. However, tampons and other menstrual hygiene products are subject to sales taxes in most states. A recent social movement advocates for the repeal of these “tampon taxes” and several class action lawsuits have been filed against states citing equal protection violations. In this arti- cle, we use the 2005 elimination of menstrual hygiene products from the sales tax base in New Jersey as a natural experiment to study who benefits from the repeal of tampon taxes.
    [Show full text]